Field help: (2023) Income of a foreign family trust that is not subject to income tax at the standard rate This text refers to the Steuererklärung 2023. You can find the version for the Steuererklärung 2025 at: (2025): Income of a foreign family trust that is not subject to income tax at the standard rate Income from a foreign family foundation that is not subject to the tariff income tax is to be entered here.